Asia-Pacific Journal of Taxation

Vol.5 No.1 -- Spring 2001
Vol.5 No.2 -- Summer 2001
Vol.5 No.3 -- Autumn 2001
Vol.5 No.4 -- Winter 2001

Vol. 5 No.1 -- Spring 2001

• HK Technical Columns
  • Asset-Backed Securitisation and Its Tax Implication in Hong Kong
  • Comments on Recent Board of Review Decisions

• PRC Technical Columns
  • A Critical Consideration on the Value Added Tax Reform in China

• International Technical Columns
  • Employee Share Option Plans ?Does Tax Matter?
    
    
• Features
  • 2001/2002 Budget Commentaries
  • 2001/2002 Budget Summary and Comparison Table with Various Proposals Made by Professional Bodies
  • 2001/2002 Budget: A Budget with No Surprises!
  • New Accrual Framework for the Hong Kong SAR Government
  • Has the Budget Addressed the Deficit Problem?
  • Cyclical and Structural Problems Hit Government Revenue, Says Business: Chamber Survey Reveals Substantial Opposition and Uncertainty on Consumption Tax Option
    

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Vol. 5 No.2 -- Summer 2001

• HK Technical Column
• Employee Share Option Benefits
• A Review of Some Recent Board of Review Decisions
  

• PRC Technical Column
• Export Processing Zone ?A Choice of Foreign Investments?

• International Technical Column
• Legal Issues in Relation to Charter-Parties Entered into between Shipowners and Charterers

• Features
• US Tax Issues Related to the Migration of Intellectual Property Offshore
• International Licensing of Intellectual Property

To Use or Not to Use Trade Marks? The Taxation of Royalty Income

• Main Articles
• The Possible Introduction of a Goods and Services Tax in Hong Kong

• Book Review
• A Review of Laws of Taxation in the Hong Kong SAR

 

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Vol. 5 No.3 -- Autumn 2001

• HK Technical Column
• A Controlled Company and Its Application
• Business Attitudes Harden against New Taxes

Comments on Recent Board of Review Decisions

• PRC Technical Column
• A Discussion on the Issues related to the Establishment of a Tax System to Protect the Environment in China

• International Technical Columns
• New Zealand Moves towards International Tax Recovery Agreements
• Malaysia: A Re-examination of Source Rules in the Electronic Era
• E-business and Intellectual Property: The Problem of Income Characterisation in Hong Kong Content
• Taxation Issues in regard to "Carrying on a Business as an Owner of Ships in Hong Kong"

• Features
• Legislative Development of Transfer Pricing in China
• Korean Transfer Pricing Practice
• It's Wake-up Time ... India Introduces Transfer Pricing Legislation

• Main Articles
  • The Ramsay Doctrine: Taxing the End Result
  • Satisfaction and Loyalty of Tax Clients of Small-to-Medium CPA Firms: 146
    An Exploration of the Determinants

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Vol. 5 No.4 -- Winter 2001

• HK Technical Column
• Another Pong Case ?A Different Subject Matter ?S45, Stamp Duty Ordinance
  
• A Review of Some Recent Board of Review Decisions
• 2001/2002 Budget Proposals

• PRC Technical Column
• Thoughts on the Reform of China's Central Taxes and Local Taxes
• The Function of Individual Income Tax in China: The Adjustment of Individual Income Distributionrises

• International Technical Column
• Asia-Pacific Cross-Border Transfer Tax Planning
• Tax Review 2001: Where to Now for New Zealand?
• Reaching across Boundaries in Taxation Research:A Personal Perspective from the UK

• Features
• 2002/2003 Budget Proposals
• Coping with the Recession: Singapore's Approach
• Equity Consideration of the Hong Kong Tax System

• Main Article
• Tax and Accounting: Two Concerns, One System? The Relationship between Accounting and Taxation Principles for Hong Kong Profits Tax
  

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